28Reporting on progress towards targets
(1)The advisory body must, in each year beginning with the specified year, prepare a report setting out that body’s views on—
(a)progress towards achievement of—
(i)annual targets;
(ii)the interim target;
(iii)the 2050 target;
(b)whether the annual targets, the interim target or the 2050 target are likely to be achieved;
(c)any further effort which may be necessary to achieve annual targets, the interim target or the 2050 target.
(2)In subsection (1), the “specified year” means such year as the Scottish Ministers may, by order, specify.
(3)A report prepared in a relevant year must also set out the advisory body’s views on the matters mentioned in subsection (6).
(4)In subsection (3), the “relevant year” means such year as the Scottish Ministers may, by order, designate in accordance with subsection (5).
(5)The year which may be designated under subsection (4) is the first year following a year for which an annual target has been set (a “target year”) or the second year following a target year.
(6)The matters referred to in subsection (3) are—
(a)whether the annual target for the target year was met;
(b)whether the domestic effort target was met in that target year;
(c)the ways in which those targets were or were not met;
(d)the action taken by the Scottish Ministers to reduce net Scottish emissions during that year.
(7)The advisory body must lay a report under this section before the Scottish Parliament no later than—
(a)31 January in the third year following the target year; or
(b)such other date as the Scottish Ministers may, by order, appoint.